(a) If the interest renounced is an interest in land, you may renounce only in favor of:

1. (1) An eligible heir of the decedent;
2. (2) A person eligible to be a devisee of the interest, if you are a devisee of the interest under a valid will; or
3. (3) The tribe with jurisdiction over the interest.

(b) For purposes of paragraph (a)(2) of this section, a person eligible to be a devisee of the interest is:

1. (1) A lineal descendant of the testator;
2. (2) A person who owns a preexisting undivided trust or restricted interest in the same parcel;
3. (3) Any Indian; or
4. (4) The tribe with jurisdiction over the interest.